The Goa Goods and Services Tax (Eleventh Amendment) Rules, 2017.
38/1/2017-Fin(R&C)(28)/3681 Dated:- 8-11-2017 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
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Notification
38/1/2017-Fin(R&C)(28)/3681
In exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa hereby makes the following rules further to amend the Goa Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Goa Goods and Services Tax (Eleventh Amendment) Rules, 2017.
(2) They shall be deemed to have come into force from the 28th day of October, 2017.
2. In the Goa Goods and Services Tax Rules,
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utward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs:
Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period.”;
(iv) in rule 96A, in sub-rule (2), the following provisos shall be inserted, namely:-
“Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has
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